2016 (6) TMI 1479

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....r : Mr.P.V.Sudhakar For Respondent : Mr.V.Haribabu, AGP COMMON ORDER T.S.SIVAGNANAM Heard both. By consent, the writ petitions are taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act and the Central Sales Tax Act, 1956, has filed these writ petitions to quash the orders....

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....sition to establish that they are entitled to exemption. 5. In the written instructions given by the respondent to the learned Additional Government Pleader, it has been stated that the opportunity of personal hearing was afforded to the petitioner on 22.7.2015. In the light of the above, this Court is not going to disbelieve the stand taken in the impugned orders of assessment. However, the re....

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....respondent proceeded to confirm the proposals of the Enforcement Wing officials. The manner, in which, the Assessing Officer proceeded to complete the assessment has been deprecated in several decisions pointing out that the Assessing Officer is an independent Authority and uninfluenced by any report or proposal, the Assessing Authority has to finalize the assessments after considering the objecti....